Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 38. Food and Beverage Taxes in Wayne County

6-9-38-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-38-2. Application of Definitions - Sec. 2. Except as otherwise provided in this chapter, the...

6-9-38-3. "Beverage" - Sec. 3. As used in this chapter, "beverage" includes an...

6-9-38-4. "Bonds" - Sec. 4. As used in this chapter, "bonds" has the...

6-9-38-5. "Department" - Sec. 5. As used in this chapter, "department" means the...

6-9-38-6. "Economic Development Project" - Sec. 6. As used in this chapter, "economic development project"...

6-9-38-7. "Food" - Sec. 7. As used in this chapter, "food" includes any...

6-9-38-8. "Gross Retail Income" - Sec. 8. As used in this chapter, "gross retail income"...

6-9-38-9. "Obligations" - Sec. 9. As used in this chapter, "obligations" has the...

6-9-38-10. "Person" - Sec. 10. As used in this chapter, "person" has the...

6-9-38-11. "Retail Merchant" - Sec. 11. As used in this chapter, "retail merchant" has...

6-9-38-12. "Unit" - Sec. 12. As used in this chapter, "unit" means: (1)...

6-9-38-13. Imposition of Tax; Ordinances; Transmission of Ordinance to State - Sec. 13. (a) After January 1 but before August 1,...

6-9-38-14. Transactions Taxed - Sec. 14. (a) Except as provided in subsection (c), a...

6-9-38-15. Rate - Sec. 15. The food and beverage tax imposed on a...

6-9-38-16. Repeal; Conditions - Sec. 16. (a) If no bonds, leases, obligations, or other...

6-9-38-17. Effective Date of Ordinance - Sec. 17. If a fiscal body adopts an ordinance under...

6-9-38-18. Collection and Payment; Returns - Sec. 18. A food and beverage tax imposed under this...

6-9-38-19. Revenue Distribution; Notices - Sec. 19. (a) The department shall notify the county auditor...

6-9-38-20. Food and Beverage Tax Revenue Fund - Sec. 20. A county auditor shall establish for each unit...

6-9-38-21. Additional Revenue - Sec. 21. Revenue derived from a tax imposed under this...

6-9-38-22. Use of Revenue - Sec. 22. A unit may use revenues from a tax...

6-9-38-23. Property Tax Levy Reduction Prohibited - Sec. 23. The department of local government finance may not...

6-9-38-24. Tax Revenue Committee Established; Members; Terms; Abolishment - Sec. 24. (a) The food and beverage tax revenue committee...

6-9-38-25. Covenant With Bond Holders - Sec. 25. The general assembly covenants with each unit subject...

6-9-38-26. Expiration - Sec. 26. If a unit incurs indebtedness payable from a...